# The Bank Accounts Directive (Miscellaneous Banks) Regulations 1991, Regulation 2: Interpretation


In these Regulations–
“the 1985 Act” means the Companies Act 1985;
“accounts” means the annual accounts, the directors' report and the auditors' report required by Regulation 4(1);
“director” includes, in the case of a body which is not a company, any corresponding officer of that body;
“enactment” includes any subordinate legislation within the meaning of section 21(1) of the Interpretation Act 1978, other than these Regulations;
“financial year”, in relation to a body to which these Regulations apply, means any period in respect of which a profit and loss account of the undertaking is required to be made up by its constitution or by any enactment (whether that period is a year or not) or, failing any such requirement, a period of 12 months beginning on 1st April; and other expressions shall have the meanings ascribed to them by the 1985 Act.

---
Source: https://www.legislation.gov.uk/uksi/1991/2704/regulation/2 (the official version)
Page: https://openlegislation.uk/bank-accounts-directive-miscellaneous-banks-regulations-1991/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.